WVC 20 - 1 - 9
§20-1-9. Fiscal management.
Subject to any controlling rules and regulations of the
department of finance and administration relating to state fiscal
management policies and practices, the director shall establish
in the department an adequate budget, finance and accounting
system which will currently and accurately reflect the fiscal
operations and conditions of the department at all times. The
department's accounting and auditing services shall be on a
fiscal-year basis.

The director shall select and designate a competent and
qualified person as department fiscal officer who, under the
supervision of the director, shall be responsible for all budget,
finance and accounting services of the department. All moneys
received by the department shall be recorded and shall be paid as
special revenue to the department of natural resources, as
provided in subdivision (i), section two, article two, chapter
twelve of this code, except in cases wherein certain receipts of
the department are by specific provisions of this chapter
required to be paid into some special fund or funds.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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